Accounting Theory and Practice in the Malaysian Context (UUM Press)
Accounting Theory and Practice in the Malaysian Context (UUM Press)

Author: Syeliya Md Zaini

Publisher: UUM Press

Published: 2021-03-01

Total Pages: 337

ISBN-13: 9672486677

DOWNLOAD EBOOK

The main objective of this book is to facilitate the students to understand the underlying regulatory process of financial accounting reporting, companies’ manager behaviour when preparing their financial reports, corporate governance and theories applicable to accounting practice explaining the circumstances given in the current phenomenon. The content of this book provides a useful insight to it readers about the development of accounting system in Malaysia, the conceptual framework that underpinned accounting practice particularly the regulatory and professional bodies, the general theories underlying the current practice of accounting reporting, standards and practice, and contemporary issues in financial accounting reporting such as measurements, sustainability reporting and digitisation reporting.

Globalisation of Accounting Standards
Globalisation of Accounting Standards

Author: Jayne Maree Godfrey

Publisher: Edward Elgar Publishing

Published: 2007-01-01

Total Pages: 344

ISBN-13: 9781782542704

DOWNLOAD EBOOK

In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.

Malaysia
Malaysia

Author: International Monetary Fund. Monetary and Capital Markets Department

Publisher: International Monetary Fund

Published: 2013-03-08

Total Pages: 361

ISBN-13: 1475594666

DOWNLOAD EBOOK

The article is an account of the assessment of implementation of IOSCO principles of securities and regulations in Malaysia. This assessment was conducted by the International Monetary fund (IMF) and the World Bank. The Securities Commission Malaysia has developed its supervisory network. The rules of the governing bodies such as issuers, auditors, collective investment schemes, and markets have widened their roles. The Executive Board conducted the assessment to ascertain whether the legal securities are able to meet the standards set by the IOSCO.

International Financial Reporting Standards Desk Reference
International Financial Reporting Standards Desk Reference

Author: Roger Hussey

Publisher: John Wiley & Sons

Published: 2005-04-20

Total Pages: 398

ISBN-13: 047171450X

DOWNLOAD EBOOK

"This book is written by authors who clearly understand the challenges facing all who seek to understand and apply international standards. I recommend it to you." —From the Foreword by Sir David Tweedie Chair of the International Accounting Standards Board In this defining resource, authors Roger Hussey and Audra Ong have compiled everything accountants, executives, and organizations in different countries need to reach agreement on accounting rules and standards. International Financial Reporting Standards Desk Reference includes a background on how the movement toward a common language for international accounting evolved to its present state, summarizes existing standards highlighting the key issues covered, and captures those terms and phrases that are fundamental to an understanding of the common language of global business. Written to help readers fully comprehend this global language, International Financial Reporting Standards Desk Reference includes: An overview of the International Accounting Standards (IAS) and Inter-national Financial Reporting Standards (IFRS) and their impact A dictionary of words and phrases used in the international business world, with a strong emphasis on terms used by the International Accounting Standards Board History of the International Accounting Standards Board: how it was formed, its structure, and the way it operates Insights on future trends of the International Accounting Standards Board

Dictionary of Asia Pacific Business Terms
Dictionary of Asia Pacific Business Terms

Author: Chwee Huat Tan

Publisher: NUS Press

Published: 2004

Total Pages: 498

ISBN-13: 9789971692759

DOWNLOAD EBOOK

The world of business in Asia is replete with acronyms and unique terminology. This handy reference covers the Asia Pacific from Fiji to Japan and is organized country by country. It gives capsule entries on the key players and concepts in the different Asian countries, and provides a one-stop reference source which should be of use to the international business community.

Financial Reporting in the Pacific Asia Region
Financial Reporting in the Pacific Asia Region

Author: Ronald Ma

Publisher: World Scientific

Published: 1997

Total Pages: 524

ISBN-13: 9789810230784

DOWNLOAD EBOOK

There is a dearth of good books on accounting in China, East Asia and Southeast Asia. This book makes a valuable contribution towards filling the gap. In particular, the authors focus on the extent of the harmonisation of domestic standards with international accounting standards and on the development of the accounting profession. The final chapter in Part III deals with the problems and prospects for accounting harmonisation in the region.

Handbook of Research on Islamic Business Ethics
Handbook of Research on Islamic Business Ethics

Author: Abbas J. Ali

Publisher: Edward Elgar Publishing

Published: 2015-10-30

Total Pages: 334

ISBN-13: 1781009457

DOWNLOAD EBOOK

The Handbook of Research on Islamic Business Ethics is an essential source for policymakers and researchers to gain an understanding of pressing ethical issues in the Islamic business world. The primary objective is to provide readers with an insight into the ethical principles that govern Islamic business conduct. These principles are articulated with a view to evaluating whether business actors uphold their social responsibilities and are committed to ethical values in their conduct. Exploring the interweaving relationship between Islamic business ethics and the market, this Handbook examines the critical role that ethics can play in ensuring that business thrives. It offers theoretical perspectives on research and goes beyond the conventional treatment of Islamic ethics. It debates important market issues and asserts that social actors in the Islamic business world should be cognisant of these issues so as to behave in a moral and responsible manner. Implications for researchers and for market conduct are illuminated. Readers wanting to familiarize themselves with day-to-day Islamic business ethics will find this Handbook an invaluable guide.

Accounting Theory
Accounting Theory

Author: Jayne Godfrey

Publisher: Wiley

Published: 2003-07-25

Total Pages: 0

ISBN-13: 9780470802373

DOWNLOAD EBOOK

Accounting Theory 5th edition is the new edition of the market leading theory textbook. The 5th edition has been updated to enhance student understanding of the role of accounting theory and the application of accounting theory in the professional environment. Increasingly, students have failed to appreciate the relevance of studying accounting theory due to the esoteric nature of the discipline and its lack of any obvious correlation to a discrete accounting process. The new edition addresses this issue and makes the link to industry more clear through chapter vignettes and case studies. The new edition goes further to align the study of accounting theory to the professional environment domestically and internationally. To achieve this, the new edition includes a "International View" vignette in each chapter to profile the international response or thinking on relevant issues, ?Theory in Action? boxes illustrate the chapter material by way of presenting professional examples to build understanding and end of chapter case studies have develop and apply student understanding of the material. The new edition continues to provide the latest research and the most comprehensive discussion of material whilst maintaining its critical perspective.